IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 5271 of 2010(H)
1. P.C KORATH, AGED 68, BUNINESS,
... Petitioner
Vs
1. STATE OF KERALA,
... Respondent
2. THE SUB REGISTRAR,
For Petitioner :SRI.ABHILASH BHASKAR
For Respondent : No Appearance
The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR
Dated :24/02/2010
O R D E R
T.R.RAMACHANDRAN NAIR, J.
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W.P.(C)No.5271 of 2010
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Dated this the 24th day of February, 2010
JUDGMENT
The petitioner is a builder constructing low budget
dwelling units in rural area and he is the managing partner of
M/s.Dew Homes. The petitioner has already completed
construction of certain apartments and proposes to effect the
sale of it by executing separate sale deeds. Copy of the sale
deeds are produced as Exts.P4 and P5. Exts.P1 to P3 are the
sale deeds already registered by the concerned Sub Registrar
Office.
2. It is the case of the petitioner that even though the
documents were produced for registration before the Sub
Registrar, Chengamanadu those were declined to be accepted
stating that the same were not executed on stamp paper.
According to the petitioner going by SRO.No.677/2007 published
under Notification G.O.(MS)No.177/2007/TD dated 4/8/2007
(Ext.P6) it is provided as follows:- ” In exercise of the powers
conferred by clause (4) of sub-section (1) of Section 9 of the
Kerala Stamp Act, 1959 (17 of 1959), the Government of Kerala
having considered it necessary in the public interest so to do,
W.P.(C)No.5271 of 2010
2
hereby remit the duties with which all instruments of conveyance
relating to flats/apartments to be executed are chargeable under
said Act provided the amount or value of the consideration for
such conveyance excluding the amount or value of the
consideration for the undivided interest in the land does not
exceed Rs.5,00,000/-(Rupees five lakhs only)”. It is therefore
submitted that the second respondent is not entitled to insist for
stamp duty.
3. Heard the learned Government Pleader appearing for
the respondents. It is submitted that originals of Exts.P4 and P5
have not been produced for registration. If the petitioner
produce them for registration, appropriate action will be taken to
register the documents as requested for especially in the light of
the SRO.No.677/2007.
The writ petition is disposed of as above. No costs.
T.R.RAMACHANDRAN NAIR, JUDGE
skj